Research Tax Credit: Declare your research expenses no later than May 18!

As a reminder, the research tax credit is a tax measure designed to encourage companies to increase their research and development (R&D) activities. This measure allows the companies concerned to obtain a tax credit on the expenses incurred in this regard.

The companies eligible for the CIR are industrial, commercial or agricultural companies subject to a real (standard or simplified) system of business tax (IS) or income tax (IR). Some tax-exempt companies can also benefit (young innovative companies, companies located in an ZFU...).

The level of the research tax credit varies depending on the amount of the company's research expenditures:

• 30% where the proportion of research expenditure is up to € 100 000 000  (this rate shall be increased to 50% if the company is located in a overseas department);
• 5% where the proportion of research expenditure is more than € 100 000 000.

Declare your expenses to benefit from the CIR

If your company is eligible, you must declare in the form #2069-A-SD your research expenses.

This declaration must be made by remote declaration using the EDI-TDFC procedure.

It has to be done no later than may 18, 2024, if your company is subject to income tax.